Departments and the agencies compile their accounts in line with Financial Reporting Manual (FReM).
The value at the time of purchase for all IT systems is not easily accessible as all IT systems are not capitalised if they are below the threshold set by each entity. Collection of all these costs could be obtained only at disproportionate cost. All IT systems that are capitalised are shown as follows. These costs are as at 31 March 2008 as per the draft annual accounts of each entity.
Entity Cost at time of purchase Net book value as at 31 March 2008 DFT (c) 51,684 13,161 VOSA 135,100 18,200 HA 124,735 40,884 GCDA 143 78 MCA 7,487 2,132 VCA 1,146 421 DSA 26,212 13,476 DVLA 1195,100 161,400 1 Includes hardware and software.